Significant changes to the tax treatment of UK property income of a non-UK resident company took effect from 6 April 2020: from that date onwards, the income is within the charge to corporation tax (CTA 2009, s. 5(3A)); prior to that date, the income was charged to income tax (see ¶300-020).

The corporation tax charge, as well as applying to property income of a ‘UK property business’ (being the main head of charge), also applies to so-called ‘other UK property income’ (CTA 2009, s. 5(3B)). Other UK property income comprises:

rent receivable in connection with a UK section 39(4) concern (see ¶711-960);

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